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    <description>Amendments permit provisional registrants or applicants to opt into the composition scheme by electronically filing FORM GST CMP-02 on the common portal by the specified date and to furnish FORM GST ITC-03 within ninety days, after which FORM GST TRAN-1 cannot be submitted; they also allow a one time revision of FORM GST TRAN-1 within prescribed filing windows, expand e way bill generation obligations for principals and exempted handicraft transporters irrespective of consignment value, and amend FORM GST TRAN-1, FORM GSTR-4 and FORM GST EWB 01 to clarify credit entries and import consignments.</description>
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